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Audit Regulations (Amendment)

  • - C2004L00691
  • No longer in force
SR 1993 No. 360 Regulations as made
These Regulations amend the Audit Regulations.
Tabling HistoryDate
Tabled HR01-Feb-1994
Tabled Senate01-Feb-1994
Gazetted 23 Dec 1993
Date of repeal 01 Jan 1998
Repealed by Repeal of the enabling legislation by Audit (Transitional and Miscellaneous) Amendment Act 1997

Commonwealth Coat of Arms of Australia


Statutory  Rules  1993   No. 3601


Audit Regulations2 (Amendment)



I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Audit Act 1901.


Dated 15 December 1993.




                                                                                          BILL HAYDEN


By His Excellency’s Command,







Minister for Finance


1.   Amendment

1.1   The Audit Regulations are amended as set out in these Regulations.


[NOTE: These Regulations commence on gazettal: see Acts Interpretation Act 1901, s. 48.]

2.   Regulation 2 (Interpretation)

2.1   Definition of “Division”:

Omit the definition.

3.   Regulation 2A (Applications of Divisions 2 and 3 to A.C.T. public authorities)

3.1   Omit the regulation.

4.   Regulation 3 (Authorities and bodies to which section 70BA of the Act applies)

4.1   Subregulation 3 (1):

Omit “Schedule 2”, substitute “Schedule 1”.

4.2   Subregulation 3 (2):

Omit “Schedule 3”, substitute “Schedule 2”.

5.   Schedules 1, 2 and 3

5.1   Omit the Schedules, substitute:


SCHEDULE 1          Subregulation 3 (1)




Aboriginal and Torres Strait Islander Commercial Development       Corporation

Aboriginal and Torres Strait Islander Commission

Administrative Appeals Tribunal

Albury-Wodonga Development Corporation

Anglo-Australian Telescope Board

Army and Air Force Canteen Service

ASP Ship Management

Australia Council

Australia-Japan Foundation

Australian Broadcasting Authority

Australian Broadcasting Corporation

Australian Broadcasting Tribunal

Australian Bureau of Criminal Intelligence

Australian Centre for International Agricultural Research

Australian Dairy Corporation


SCHEDULE 1—continued


Australian Dried Fruits Corporation

Australian Dried Fruits Board

Australian Film Commission

Australian Film, Television and Radio School

Australian Fisheries Management Authority

Australian Hearing Services

Australian Heritage Commission

Australian Honey Board

Australian Horticultural Corporation

Australian Industrial Registry

Australian Industry Development Corporation

Australian Institute of Aboriginal and Torres Strait Islander Studies

Australian Institute of Criminology

Australian Institute of Family Studies

Australian Institute of Health

Australian Institute of Marine Science

Australian Maritime College

Australian Maritime Safety Authority

Australian Meat and Live-stock Corporation

Australian National Maritime Museum

Australian National Railways Commission

Australian National Training Authority

Australian National University

Australian Nuclear Science and Technology Organisation

Australian Pork Corporation

Australian Postal Corporation

Australian Securities Commission

Australian Sports Commission

Australian Sports Drug Agency

Australian Supercomputing Technology

Australian Telecommunications Authority

Australian Tobacco Marketing Advisory Committee

Australian Tourist Commission

Australian Trade Commission

Australian Trade Union Training Authority

Australian War Memorial

Australian Wheat Board

Australian Wine and Brandy Corporation

Australian Wool Corporation

Australian Wool Realisation Commission

SCHEDULE 1—continued


Bureau of Tourism Research


Canberra Institute of the Arts

Chicken Meat Research and Development Council

Civil Aviation Authority

Commission for the Conservation of Antarctic Marine Living           Resources

Commission for the Safety, Rehabilitation and Compensation of      Commonwealth Employees

Commonwealth Development Bank of Australia

Commonwealth Grants Commission

Commonwealth Scientific and Industrial Research Organisation

Commonwealth Superannuation Board of Trustees No. 1

Commonwealth Superannuation Board of Trustees No. 2

Companies and Securities Advisory Committee

Cotton Research and Development Corporation

Criminology Research Council


Dairy Research and Development Corporation

Defence Housing Authority

Defence Service Homes Insurance Scheme

Director of National Parks and Wildlife

Dried Fruits Research and Development Council


Egg Industry Research and Development Council

Energy Research and Development Corporation

Export Finance and Insurance Corporation


Family Court of Australia

Federal Airports Corporation

Federal Court of Australia

Fisheries Research and Development Corporation


Grains Research and Development Corporation

Grape and Wine Research and Development Council

Great Barrier Reef Marine Park Authority


Health Insurance Commission

High Court of Australia

Holsworthy and Anzac Village Joint Venture

Honeybee Research and Development Council


SCHEDULE 1—continued


Horticultural Research and Development Corporation

Housing Loans Insurance Corporation


Joint Coal Board


Land and Water Research and Development Corporation

Law Reform Commission

Linertrains Joint Venture


Meat Research Corporation

Military Superannuation and Benefits Board of Trustees No. 1

Murray-Darling Basin Commission

Murray-Darling Freshwater Research Centre


National Debt Commission

National Food Authority

National Gallery of Australia

National Library of Australia

National Museum of Australia

National Occupational Health and Safety Commission

National Registration Authority for Agricultural and Veterinary       Chemicals

National Road Transport Commission

Nuclear Safety Bureau

National Standards Commission


Official Receivers within the meaning of section 15 of the     Bankruptcy Act 1966

Official Trustee in Bankruptcy


Pig Research and Development Corporation

Pipeline Authority


Registrars appointed under section 14 of the Commonwealth             Inscribed Stock Act 1911

Registrars in Bankruptcy

Reserve Bank of Australia

Royal Australian Mint

Rural Adjustments Scheme Advisory Council

Rural Industries Research and Development Corporation


SCHEDULE 1—continued


Snowy Mountains Hydro-electric Authority

Special Broadcasting Service

Stevedoring Industry Finance Committee

Streeton Views Joint Venture

Sugar Research and Development Corporation


Telecom Australia (International) Limited and Olex Limited Partnership

The Trustee of the Relkenet Unit Trust

The Trustees CLL Property Trust

The Trustees, Commonwealth Bank of Australia (U.K.) Staff             Benefits Scheme

The Trustees, Commonwealth Life Mastertrust

The Trustees, Commonwealth Life Personal Superannuation Fund

The Trustees for the Australian Film Finance Corporation      Superannuation Fund

The Trustees for the Colly Trust

The Trustees for CFM Australian Equities Fund

The Trustees for CFM Balanced Fund

The Trustees for CFM Cash Management Fund

The Trustees for CFM Cotton Fund

The Trustees for CFM Fixed Interest Fund

The Trustees for CFM International Equities Fund

The Trustees for CFM Pooled Superannuation Trust

The Trustees for CFM Property Fund

The Trustees for CFM Rural Investment Fund

The Trustees of Commonwealth ADF

The Trustees of Commonwealth Bank Approved Deposit Fund

The Trustees of the Australian Military Forces Relief Trust Fund

The Trustees of the Commonwealth Investment Trust

The Trustees of the Commonwealth Superannuation Scheme             Additional Contributions Trust Fund

The Trustees of the Officers’ Superannuation Fund of the      Commonwealth Bank Officers’ Superannuation Corporation

The Trustees of the OTC Staff Superannuation Scheme

The Trustees of the QPSX Employees Share Scheme Trust

The Trustees of the QPSX Superannuation Fund

The Trustees of the Reserve Bank Officers’ Superannuation Fund

The Trustees of the Reserve Bank of Australia UK Pension Scheme

The Trustees of the Royal Australian Air Force Veterans’ Residences         Trust


SCHEDULE 1—continued


The Trustees of the Royal Australian Air Force Welfare Trust Fund

The Trustees of the Royal Australian Navy Relief Trust Fund

The Trustees of the SFIT Management Trust

The Trustees of the Telecom Superannuation Scheme

The Trustees of the Telecommunications Productivity            Superannuation Scheme

The Trustees of the Telecommunications Superannuation Scheme

Tobacco Research and Development Council

Trustees of the Australian High Commission Britain Locally             Engaged Staff Pension Scheme


University of Canberra


Wattle Grove Joint Venture

Wool Research and Development Corporation





SCHEDULE 2                             Subregulation 3 (2)




Aboriginal Hostels Limited

AEFC Equities Limited

AEFC Leasing Pty Limited

AEFC Limited

AEFC Nominees Pty Limited

AEFC Securities Limited

Aerospace Technologies of Australia Pty Limited

A.E. Trethowan Pty Limited

Agriculture Australia Pty Limited

AIDC Agribusiness Pty Limited

AIDC Executive Superannuation Pty Limited

AIDC Leasing Pty Limited

AIDC Limited

AIDC Securities Limited

AIDC Staff Superannuation Pty Limited

AIDC Telecommunications Fund Management Pty Limited

AMC Search Limited

Anamet Pty Limited

SCHEDULE 2—continued


ANL Cargo Operations Pty Limited

ANL (South Australia) Pty Limited

ANL Limited

Antarctic Shipping Pty Limited

Apiwentye Pastoral Co Pty Limited

Aquasten Pty Limited

Asia Pacific Distribution Limited

ASTA Aircraft Services Pty Limited

Australian and Overseas Telecommunications Corporation Limited

Australian Art Exhibition Corporation Limited

Australian Asia Airlines Limited

Australian Bank Limited

Australian Contemporary Music Development Company Pty             Limited

Australian Defence Industries Limited

Australian Film Finance Corporation Pty Limited

Australian Marine Science and Technology Limited

Australian National Container Management Pty Limited

Australian Sports Foundation

Australian Technology Group Pty Limited

Australian TIC Management International Limited

Australian TIC Management Pty Limited

Australian Wool Corporation Holdings Pty Limited

Australis Assets Pty Limited

Australis Management Pty Limited

Australis Operations Limited

Australis Securities Limited

Aviatek Pty Limited


Balesroom Pty Limited

Balga Pty Limited

Baroona Pty Limited

Baruwei Enterprises Pty Limited

Beckersley Pty Limited

Benon Pty Limited

Besoku Pty Limited

Besola Pty Limited

Besome Pty Limited

Besonol Pty Limited

Besori Pty Limited


SCHEDULE 2—continued


Besula Pty Limited

Besuni Pty Limited

Besute Pty Limited

Besuvo Pty Limited

Besuxu Pty Limited

Betabu Pty Limited

Betadi Pty Limited

Betale Pty Limited

Betana Pty Limited

Betaxo Pty Limited

Betedo Pty Limited

Beteken Pty Limited

Beteli Pty Limited

Betepa Pty Limited

Betevu Pty Limited

Betili Pty Limited

Betime Pty Limited

Betinal Pty Limited

Binya Pty Limited

Brisbane Gateway Terminals Limited


CAA Assets Pty Limited

CAA Staff Superannuation Pty Limited

CBA Nominees Limited

CBFC Leasing Pty Limited

CBFC Limited

CBFC Properties Pty Limited

CFM (ADF) Limited

CFM Management Pty Limited

CFML Nominees Pty Limited

Chosun Pty Limited

CMTEK Pty Limited

Coal Mines Insurance Pty Limited

Collateral Leasing Pty Limited

Colly Farms Cotton Limited

Colly Farms Gin Pty Limited

Colly Farms Limited

Colly Farms Management Pty Limited

Colly Farms Marketing Pty Limited

Colly Farms Nominees Pty Limited



SCHEDULE 2—continued


Colly Farms Properties Pty Limited

Colly Farms Risk Management Pty Limited

Com-Law (No.18) Pty Limited

Commonwealth Bank of Australia

Commonwealth Fund Management Limited

Commonwealth Life Limited

Commonwealth Management Services Limited

Coselco Insurance Pty Limited

Cradle Electronics Pty Limited

CSL Limited

CTB Leasing (No.3) Pty Limited


Darontin Pty Limited

Defence Technologies Australia Pty Limited


Edward River Crocodile Farm Pty Limited

Enviromet Limited


Film Australia Pty Limited


Galdnet Pty Limited

Gateway Holdings Pty Limited


Harford Pty Limited


Idameneo (No.145) Pty Limited

Idameneo (No.156) Pty Limited

Idameneo (No.157) Pty Limited

Idameneo (No.158) Pty Limited

Idameneo (No.159) Pty Limited

Information Switching Technology Pty Limited

Interscan International Limited


Landcare Australia Limited

Lasoace Pty Limited

Lawpoint Pty Limited

Lyer Nystal Pty Limited



SCHEDULE 2—continued


Managed Securities Arrangements Pty Limited

Maritime Management Services Pty Limited

Mimotech Limited

Moreton Equipment and Services Co. Pty Limited

Morr Morr Pastoral Co Pty Limited


National Australia Day Council Limited

National Hearing Aid Systems Pty Limited

National Training Board Limited

Navigator Communications Pty Limited


OTC Electronic Trading Pty Limited

OTC International Limited

OTC Trunked Radio Systems Pty Limited


Patrick Terminals (QLD) Pty Limited

Peake Pty Limited

Phosphate Mining Company of Christmas Island Limited

Pluteus ACT (No. 7) Pty Limited

Puerto Limited


Qantair Limited

Qantas Airways Limited

Qantas Flight Catering Limited

Qantas Flight Catering Holdings Limited

Qantas Information Technology Limited

Qantas Jetabout Holidays Limited

Qantas Superannuation Limited

QH Cruises Pty Limited

Q.H. Tours Limited

QPSX Communications Australia Pty Limited

QPSX Communications Limited


Saline Pty Limited

SBV Nominees Limited

SBV Staff Superannuation Pty Limited

Second Navinto Pty Limited


Snowy Mountains Engineering Corporation Limited

Sorbon Pty Limited


SCHEDULE 2—continued


Southern Alloys Venture Pty Limited

Sparad (No. 8) Pty Limited

Sparad (No. 12) Pty Limited

Sparad (No. 13) Pty Limited

Sparad (No. 14) Pty Limited

Sparad (No. 15) Pty Limited

Sparad (No. 16) Pty Limited

Sparad (No. 17) Pty Limited

Sparad (No. 18) Pty Limited

Sparad (No. 19) Pty Limited

Sprintpak Pty Limited


Telecom Australia (International) Limited

Telecom Finance Limited

Telecom Messagetech Pty Limited

Telecom Super Pty Limited

Telecom Technologies Pty Limited

Telecommunications Equipment Finance Pty Limited

Telecommunications Power Pty Limited

Telesoft Communications Pty Limited

Telstar Pty Limited

The Tubbo Estate Company Proprietary Limited

T-Net Pty Limited

Transport Communications Australia Pty Limited

Trans-United Pty Limited

Travelstrength Limited

Travelstrength Services Pty Limited


VIVA! Holidays Limited


Yeldarb Pty Limited

Yeperenye Pty Limited





1.    Notified in the Commonwealth of Australia Gazette on 23 December      1993.

2.   Statutory Rules 1979 No. 284 as amended by 1981 Nos. 41, 259 and 348; 1982 No. 148; 1984 No. 125; 1985 Nos. 132, 302 and 303; 1986 No. 297; 1987 Nos. 30, 150 and 228; 1988 Nos. 4, 130 and 318; 1989 No. 238; 1990 No. 380; 1991 No. 323; 1993 No. 58.